TMI BlogAuthority for Advance RulingsX X X X Extracts X X X X X X X X Extracts X X X X ..... t. ] 8 [(1A) On and from the date of appointment of the Customs Authority for Advance Rulings referred to in the proviso to sub-section (1), the Authority shall act as an Appellate Authority, for the purpose of Chapter V of the Customs Act, 1962 (52 of 1962): Provided that the Authority shall not admit any appeal against any ruling or order passed earlier by it in the capacity of the Authority for Advance Rulings in relation to any matter under Chapter V of the Customs Act, 1962 after the date of such appointment of the Customs Authority for Advance Rulings.] 1 [(2) The Authority shall consist of a Chairman and such number of Vice-chairmen, revenue Members and law Members as the Central Government may, by notification, appoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordance with the provisions of this Act to fill such vacancy, enters upon his office. (6B) In case the Chairman is unable to discharge his functions owing to absence, illness or any other cause, the senior-most Vice-chairman shall discharge the functions of the Chairman until the date on which the Chairman resumes his duties.] (7) A Bench shall consist of the Chairman or the Vice-chairman and one revenue Member and one law Member. 9 [ Provided that where the Authority is dealing with an application seeking advance ruling in any matter relating to this Act, the revenue Member of the Bench shall be such Member as referred to in sub-clause (i) of clause (c) of sub-section (3).] (8) The Authority shall be located in the National ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t day of April, 2017 4. Substituted vide THE FINANCE ACT, 2017 w.e.f. 1st day of April, 2017, before it was read as, (c) a revenue Member from the Indian Revenue Service, who is a Principal Chief Commissioner or Principal Director General or Chief Commissioner or Director General; 5. Inserted vide THE FINANCE ACT, 2017 w.e.f. 1st day of April, 2017 6. Inserted vide THE FINANCE ACT, 2017 w.e.f. 1st day of April, 2017 7. Inserted vide THE FINANCE ACT, 2018 8. Inserted vide THE FINANCE ACT, 2018 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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